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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Share : Journal of Service Learning Jurnal Pengabdian kepada Masyarakat Nusantara JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat)
Iren Meita
Universitas Bina Insani
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Personal Income Tax Calculation and Reporting Training Layon Hocben Hutagaol; Iren Meita; Avincennia Vindy Fitriana; Nelly Nur Fitriani
JUDIMAS Vol 2, No 1 (2021): JUDIMAS
Publisher : STMIK Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30700/jm.v2i1.1172

Abstract

One of the government's ways, in this case the Director General of Taxes, in optimizing tax revenues is to conduct a tax awareness inclusion program. Tax inclusion to provide an understanding that an important element of the foundation of Republic of Indonesia. Tax inclusion starts from universities, to increase tax awareness of students, teachers, and lecturers. As with the government's intention to optimize taxes and provide tax inclusion, the Bina Insani University campus through Community Service wants to provide training on calculating individual income taxes to students, so that in the future many students who have businesses and become employees can implement tax awareness by providing the best for the country through their income taxes. With this tax training, participants have a better understanding of taxation in general and its functions, calculation of personal income tax and reporting of personal income tax.
Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi) Lucia Ari Diyani; Ratna Dewi Kusumawati; Iren Meita
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2021): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i2.5046

Abstract

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKM Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACT The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM
IMPLEMENTASI ISAK 35 UNTUK PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI ANGGOTA HIMPAUDI MUSTIKAJAYA Dade Nurdiniah; Iren Meita; Chita Oktapriana
Share : Journal of Service Learning Vol. 8 No. 2 (2022): AUGUST 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.94 KB) | DOI: 10.9744/share.8.2.137-142

Abstract

HIMPAUDI perlu memiliki pengetahuan tentang penyusunan laporan keuangan. Mengingat latar belakang peserta yang bukan berasal dari akuntansi, tentu saja memiliki keterbatasan pengetahuan terkait dengan penyusunan laporan keuangan sekolah yang berbasis ISAK 35. Tujuan utama kegiatan PkM ini adalah memberikan pelatihan dan pemahaman implementasi ISAK 35 dalam penyusunan laporan keuangan sekolah. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan pendekatan metode service learning yang terbagi dalam tiga kali pelaksanaan dengan durasi tiga minggu. Pelaksanaan kegiaatan yang terjadi dalam kondisi pandemi COVID-19 memiliki beberapa keterbatasan namun tetap dapat diberlakukan secara tatap muka dalam beberapa kesempatan. Pertemuan tatap muka dilaksanakan dengan tetap memperhatikan protokol kesehatan dan pemberlakuan batasan PPKM wilayah. Selama pelaksanaan pelatihan diberikan serangkaian pre test dan post test untuk mengevaluasi tingkat pemahaman peserta. Terdapat peningkatan pemahaman rata-rata peserta setelah mengikuti pelatihan sebesar 59% untuk penerapan ISAK 35 pada laporan keuangan. Dari serangkaian penugasan peserta yang dibagi dalam beberapa kelompok kerja yang diberikan didapati hasil 80% peserta berhasil menyusun laporan keuangan berbasis ISAK 35 dengan benar. Selain itu, untuk mengukur tingkat kepuasan peserta dalam pelatihan, maka disebarkan pula kuisioner kepuasan. Dengan jumlah 45 peserta, terlihat dari hasil isian kuisioner kepuasan mitra didapati 68% peserta merasa sangat puas dengan kegiatan yang diikuti ini.
Pelatihan Perhitungan Pajak Orang Pribadi Di Smk Yatindo Kota Bekasi Iren Meita; Dade Nurdiniah; Indra Wijaya; Ferisanti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

SMK Yatindo is located in Mustika Jaya which focuses on Accounting, Management education. The obstacles faced are the lack of introduction and knowledge of personal income tax calculations and the difficulty in presenting material related to personal income tax to students. The form of solution is based on a mutual agreement with SMK Yatindo, the socialization of taxes given from an early age is important so that it should be done regularly and not just for a moment. The method used in this training is a service learning method approach through three stages, namely preparation, training and evaluation. To measure the achievement of training using descriptive qualitative and data collection techniques are done by giving questionnaires and questions and answers by conducting pre tests and post tests. The results of this training showed an increase in knowledge by students and students of SMK Yatindo where they were able to answer correctly the Post test questions, which in its implementation was 70%, as well as the level of partner satisfaction of 89.7% stated that they were very satisfied with this training, and students hoped that training could be carried out regularly.
Co-Authors Dade Nurdiniah Ferisanti Fitriana, Avincennia Vindy Indra Wijaya Layon Hocben Hutagaol Lucia Ari Diyani Nelly Nur Fitriani Oktapriana, Chita Ratna Dewi Kusumawati